Downloadable Test Bank – Auditing A Practical Approach, 4e Canadian, Moroney

Auditing exams are hard. You need to know standards, procedures, and concepts perfectly. Practice questions make the difference between passing and failing.

• Introduction and Overview of Audit and Assurance – Auditing defined, demand for services, assurance levels, audit opinions, expectation gap
• Ethics, Legal Liability, and Client Acceptance – Professional ethics, independence, legal liability, client acceptance decisions
• Audit Planning I – Understanding the client, related parties, fraud risk, going concern, corporate governance
• Audit Planning II – Audit risk model, materiality, audit strategy, analytical procedures
• Audit Evidence – Assertions, types of evidence, persuasiveness, using experts, audit working papers
• Sampling and Overview of the Risk Response Phase – Audit sampling, statistical and non-statistical methods, tests of controls
• Understanding and Testing Internal Controls – System of internal control, control environment, testing controls, management letters
• Execution of the Audit—Performing Substantive Procedures – Tests of details, analytical procedures, auditing estimates
• Audit Data Analytics – ADA techniques, data considerations, five-step process, regression analysis, visualization
• Auditing Sales and Receivables – Credit sales process, cash receipts, substantive procedures, allowance for doubtful accounts
• Auditing Purchases, Payables, and Payroll – Purchase transactions, payment processes, payroll procedures
• Auditing Inventories and Property, Plant, and Equipment – Inventory custody, physical counts, PPE procedures
• Auditing Cash and Investments – Bank reconciliations, cash testing, investment procedures, consolidated statements
• Completing and Reporting on the Audit – Going concern, contingent liabilities, subsequent events, audit reports, other engagements

📊 Complete Coverage

 CPA Exam Prep | 4th Canadian Edition

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